IFRS差異調整數，資訊揭露水準 與市場評價

IFRS Reconciliation Adjustments, Disclosure Level, and Market Valuation

邱以諾(YI-NUO CIOU)

指導教授 ： 曹嘉玲

國立中正大學/管理學院/會計與資訊科技學系/碩士(2014年)

並列摘要

This paper is intended to investigate whether IFRS reconciliation amounts provide information beyond Taiwan GAAP, whether investors value these amounts differently, and whether investor’s valuation of Taiwan versus IFRS amounts is affected by the magnitude of information disclosure. I find that Taiwan GAAP and IFRS amounts have different valuation implications to investors. In addition, the results reveal that investors value Taiwan GAAP earnings more for firms with a higher disclosure quality.

並列關鍵字

Disclosure Level ； IFRS Reconciliation Adjustments ； Market Valuation

參考文獻

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